Failure to make payment--forfeiture--proceedings against defaultingcollector.
139.250. 1. If any collector or ex officio collector failsto make payment of the amount due from him on settlement, or inthe time and manner prescribed by law, he and his sureties shallbe liable to pay, as a penalty, ten percent a month on the amountwrongfully withheld, to be computed from the time the amountought to have been paid until actual payment. This section shallapply to all revenue collections made by him whether for state,county, city, town, district or school taxes, general or special.
2. In case of refusal, notice may be served upon thecollector or ex officio collector in default and his sureties,informing them that a motion will be made to the circuit court ofthe county for a judgment against the collector and his sureties,for all sums of money due from him to the state or county, as thecase may be, at time of making the motion, together with thepenalty aforesaid.
3. The circuit courts of this state may hear and determineall such motions and proceedings.
4. The judgments rendered by the court under the provisionsof this section shall have the same force and effect and beenforced in the same manner that other judgments in the circuitcourts of this state are enforced.
5. Proceedings under this section shall be in the state orcounty, as the case may be. The notice may be served by anysheriff, coroner, or other person who would be a competentwitness, and shall be served at least five days before the motionis made. The court may compel the production of all books,papers, records and other documents in the possession of thecollector or others, to be used as evidence in the cause.
Failure to make payment--forfeiture--proceedings against defaultingcollector.
139.250. 1. If any collector or ex officio collector failsto make payment of the amount due from him on settlement, or inthe time and manner prescribed by law, he and his sureties shallbe liable to pay, as a penalty, ten percent a month on the amountwrongfully withheld, to be computed from the time the amountought to have been paid until actual payment. This section shallapply to all revenue collections made by him whether for state,county, city, town, district or school taxes, general or special.
2. In case of refusal, notice may be served upon thecollector or ex officio collector in default and his sureties,informing them that a motion will be made to the circuit court ofthe county for a judgment against the collector and his sureties,for all sums of money due from him to the state or county, as thecase may be, at time of making the motion, together with thepenalty aforesaid.
3. The circuit courts of this state may hear and determineall such motions and proceedings.
4. The judgments rendered by the court under the provisionsof this section shall have the same force and effect and beenforced in the same manner that other judgments in the circuitcourts of this state are enforced.
5. Proceedings under this section shall be in the state orcounty, as the case may be. The notice may be served by anysheriff, coroner, or other person who would be a competentwitness, and shall be served at least five days before the motionis made. The court may compel the production of all books,papers, records and other documents in the possession of thecollector or others, to be used as evidence in the cause.
Failure to make payment--forfeiture--proceedings against defaultingcollector.
139.250. 1. If any collector or ex officio collector failsto make payment of the amount due from him on settlement, or inthe time and manner prescribed by law, he and his sureties shallbe liable to pay, as a penalty, ten percent a month on the amountwrongfully withheld, to be computed from the time the amountought to have been paid until actual payment. This section shallapply to all revenue collections made by him whether for state,county, city, town, district or school taxes, general or special.
2. In case of refusal, notice may be served upon thecollector or ex officio collector in default and his sureties,informing them that a motion will be made to the circuit court ofthe county for a judgment against the collector and his sureties,for all sums of money due from him to the state or county, as thecase may be, at time of making the motion, together with thepenalty aforesaid.
3. The circuit courts of this state may hear and determineall such motions and proceedings.
4. The judgments rendered by the court under the provisionsof this section shall have the same force and effect and beenforced in the same manner that other judgments in the circuitcourts of this state are enforced.
5. Proceedings under this section shall be in the state orcounty, as the case may be. The notice may be served by anysheriff, coroner, or other person who would be a competentwitness, and shall be served at least five days before the motionis made. The court may compel the production of all books,papers, records and other documents in the possession of thecollector or others, to be used as evidence in the cause.
